科学预算是财务规范管理的基础,在预算管理中必须全面综合考虑年度的收入与支出,将所有的收入与支出纳入预算之中,实行大收大支,只有这样才能杜绝资金的体外循环,杜绝坐收坐支,规范财务行为。随着对高校预算管理要求的不断提高,现行的预算管理模式的缺陷逐渐显现出来。 Scientific budget is the basis of financial standard management. In budget management, annual income and expenditure must be comprehensively and comprehensively taken into consideration. All income and expenditure should be included in the budget, and the expenditure should be greatly increased. Only in this way can we eliminate the extracorporeal circulation of capital and put an end to it Take the seat, regulate financial behavior. With the continuous improvement of the budget management requirements of colleges and universities, the defects of the current budget management mode are gradually revealed.